Cost Stickiness, Corporate Future Losses and Audit Costs
نویسندگان
چکیده
منابع مشابه
The Effect of Audit Quality on Costs Stickiness in Manufacturing Companies Listed in Tehran Stock Exchange
One of the most fundamental presumptions of management audit shows that change in costs is in fir correlation with increase and decrease in activity level. However, this assumption is discussed with considering the cost stickiness by Anderson et al. it means that the amount of increase in costs with the increase in activity level is more than reduction in costs per same amount of reduction in a...
متن کاملCost Stickiness and Banks Credit Risk
The credit risk in banks is a function of the profitability and quality of bank assets. Moreover, cost stickiness also affects the quality of assets and profitability of banks. To achieve the research aims, is to explore relationship between cost stickiness and banks credit risk were tested and analyzed is based on pooling data from 21 banks in duration 2012-2019. The findings show that there i...
متن کاملSurrogate losses for cost-sensitive classification with example-dependent costs
We study surrogate losses in the context of cost-sensitive classification with example-dependent costs, a problem also known as regression level set estimation. We give sufficient conditions on the surrogate loss for the existence of a surrogate regret bound. Such bounds imply that as the surrogate risk tends to its optimal value, so too does the expected misclassification cost. These kinds of ...
متن کاملCEO power, audit quality and corporate financial performance evaluation criteria
The main purpose of this study is to investigate the relationship between CEO power, audit quality and financial performance evaluation criteria in listed companies in Tehran Stock Exchange. To measure the CEOchr('39')s power, a combination of the CEOchr('39')s duality criteria, CEO tenure and CEO ownership percentile was used and to measure the quality of audit, the audit fee criterion was use...
متن کاملFuture costs in cost effectiveness analysis.
This paper resolves several controversies in CEA. Generalizing [Garber, A.M., Phelps, C.E., 1997. Economic foundations of cost-effectiveness analysis. Journal of Health Economics 16 (1), 1-31], the paper shows accounting for unrelated future costs distorts decision making. After replicating [Meltzer, D., 1997. Accounting for future costs in medical cost-effectiveness analysis. Journal of Health...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: American Journal of Industrial and Business Management
سال: 2020
ISSN: 2164-5167,2164-5175
DOI: 10.4236/ajibm.2020.101008